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Glossary · Registers and obligations

Trade registration (Gewerbeanmeldung)

Also: Gewerbeanmeldung, Gewerbeanzeige, business registration

In short

Anyone who starts operating a trade independently must notify the competent authority, usually the municipality's trade office, at the same time. This applies to sole proprietors as well as to the GbR, OHG, KG, GmbH and UG, but not to the liberal professions.

Trade registration (Gewerbeanmeldung) explained

Many municipalities offer registration online, and the municipality sets the fee. In a GbR, each partner usually registers. The State of Berlin charges €26 per individual trade or per partner for registration in person and €15 online (service.berlin.de, read on 10 Nov 2026). For a GmbH and UG, the managing director registers at the company's registered office, usually after registration in the commercial register, at the latest when the activity begins. The trade office informs other bodies, including the tax office, the chamber and the employers' liability insurance association (Sec. 14 (8) GewO). You still submit the tax registration questionnaire yourself via ELSTER, within one month (Sec. 138 (1b) and (4) AO). Activities requiring a permit need the permit beforehand.

Legal basisSec. 14 (1) and (8) GewO; Sec. 138 (1b) and (4) AO

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Related terms

Commercial register (Handelsregister)The commercial register is a public, electronically kept register of merchants and commercial companies, maintained by the register courts. Division A (HRA) lists, for example, sole traders, OHGs and KGs; division B (HRB) lists, for example, GmbHs, UGs and AGs.GbR (civil law partnership)A GbR comes into existence as soon as at least two persons contractually undertake to pursue a common purpose, without a notary, register or minimum capital. All partners are personally liable for its debts, without limit and jointly and severally.GmbH (limited liability company)The GmbH is a corporation and legal entity formed by one or more persons with at least €25,000 share capital. As soon as it is entered in the commercial register, in principle only the company's assets are liable for its debts.Managing director (Geschäftsführer)The managing director runs the GmbH or UG and represents it in and out of court. They must be a natural person with full legal capacity and are appointed by the shareholders.Registered office (Sitz der Gesellschaft)The registered office is the place in Germany that the articles of association specify as the company's seat. It determines the register court at which the GmbH or UG is registered.UG (haftungsbeschränkt)The UG (haftungsbeschränkt) is not a separate legal form, but a GmbH with less than €25,000 share capital, mathematically from €1, which must be paid in full in cash before the application. In return, it must put a quarter of its annual net profit into a reserve every year.

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